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1. The Defendant: (a) KRW 134,400,000 for the Plaintiff and KRW 5% per annum from January 1, 2012 to August 28, 2015.
Reasons
1. Basic facts
A. A Co., Ltd. was a company operating the business of manufacturing medical appliances and appliances. On December 17, 2013, Daegu District Court Decision 2013 Ma45 decided on December 17, 2013, and the Plaintiff was appointed as a custodian on the same day.
(hereinafter referred to as "the plaintiff in total"). (b)
From January 1, 2008 to December 31, 2011, the Plaintiff withheld 14,194,860 won among them as earned income and paid to the Defendant at the tax office (i.e., 33,36 million won in 2008 (i.e., 33,36 million won in 2009 3,36 million won in 2010 3,366 million won in 201; hereinafter “instant taxable income”).
C. On September 7, 2012, the head of the South Daegu District Tax Office received money from the Defendant even if the Defendant did not actually work for the Plaintiff Company, and accordingly disposed of it as other income of KRW 134 million against the Defendant, and notified the Plaintiff of the change in the relevant income amount.
Accordingly, around October 2012, the Plaintiff paid the Defendant’s other income tax of 29,568,000 won (=7,392,000 won in 2008 7,392,000 won in 2009) to the tax office (7,392,392,000 won in 201 7,392,392,000 won in 201) as withholding agent, and the Defendant received a refund of KRW 14,194,860 that was already paid at that time.
[Ground of recognition] Facts without dispute, entry of Gap evidence 1 to 3, purport of the whole pleadings
2. The assertion and judgment
A. As to the money paid as salary
(1) Although the Defendant did not have worked as an employee in the Plaintiff Company, the Plaintiff paid all 130 million won (including KRW 14,194,180,000,000,000,000 to December 31, 201, as salary) to the Defendant from January 1, 2008 to December 31, 201, since there is no dispute between the parties, the Defendant is obligated to return to the Plaintiff KRW 134,44,00 as unjust enrichment.
d. The defendant shall first do so, and the plaintiff shall be the representative director D.